4.4 Domestic staff
Where domestic staff (such as a housekeeper, chauffeur, gardener or other domestic assistant) are paid for or provided by the employer, a taxable benefit arises. Note that there is a tax exemption for the provision of a private security guard (see 4.2).
The value of the benefit is reported as the value of employment income paid to the domestic staff in respect of any services provided to the employee, reduced by any payments made by the employee towards the provision of the benefit (Fifth Schedule of the Income Tax Act).
Example – Benefit for
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